Market leading insight for tax experts
View online issue

Ms S Williams v HMRC

Personal Tax: Expenditure on clothing

In Ms S Williams v HMRC (TC00397 – 15 March) a television newsreader claimed deductions for the cost of purchasing and laundering the clothing which she wore while reading the news and for the cost of having her hair done.

HMRC rejected the claim and she appealed contending inter alia that she did 'not need the clothes for warmth as it is warm inside the studios and that she would be prepared to read the news without clothes and only wears the clothes because her employer requires it'.

The First-Tier Tribunal rejected this contention and dismissed her appeal applying the principles laid down in Hillyer v Leeke [1976] STC 490. Judge Staker did 'not accept as realistic that she could perform her duties without wearing any clothes at all if she were not required by her employer to do so'.


If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.